State guide — AR

Arkansas tipped & gig worker guide.

State minimum wage, tipped direct wage, tip credit rules, and state income tax — what the law actually looks like for Arkansas service workers.

Minimum wage

$11.00

state minimum, 2026

Tipped wage

$2.63

direct, before tips

State income tax

4.4%

progressive

Tip credit

$8.37

allowed

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